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Revenue decentralization and inflation: a re-evaluation
Baskaran, Thushyanthan - Volkswirtschaftliche Fakultät, … - 2011
A problematic feature of the existing empirical literature on the relationship between revenue decentralization (RD) and inflation is the use of inaccurate measures for RD. Using a newly constructed measure for RD that accounts for over-time changes in sub-national tax autonomy, this paper finds...
Persistent link: https://www.econbiz.de/10009650670
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The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
Mark, Skidmore; Chad, Cotti; James, Alm - Volkswirtschaftliche Fakultät, … - 2011
ethanol industry. We compile data on the implementation dates for subsidies/tax credits for all states for years 1984-2007, a … passage of a numerous of state-level subsidies and tax breaks aimed at increasing ethanol production. Using Cox proportional … hazard regression analysis, we find that states are more likely to adopt ethanol subsidies when corn production is high, when …
Persistent link: https://www.econbiz.de/10009328123
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Dependency insurance in Belgium
Karakaya, Güngör - Volkswirtschaftliche Fakultät, … - 2009
In this paper we analyze the system of long-term care insurance currently in place in Belgium or rather in Flanders (the Dutch-speaking part of the country), since the French and German-speaking parts have not yet such insurance. More precisely, we review the scope, benefits, financing and...
Persistent link: https://www.econbiz.de/10005790437
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Intergovernmental transfers and fiscal effort in Peruvian local governments
Aragon, Fernando; Gayoso, Vilma - Volkswirtschaftliche Fakultät, … - 2005
The purpose of this paper is to identify the causal relationship between intergovernmental transfers and fiscal effort. Empirical evidence from Peruvian municipalities supports a negative relation. The substitution effect is decreasing on the level of municipalities’ expenditure and tends to...
Persistent link: https://www.econbiz.de/10005619493
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Income redistribution: how to divide the pie?
Neustadt, Ilja; Zweifel, Peter - Volkswirtschaftliche Fakultät, … - 2011
In this paper, we elicit preferences of Swiss citizens for the allocation of income redistribution to different uses through a Discrete Choice Experiment performed in 2008. Neustadt and Zweifel (2009} provide an estimate of the total desired amount of income redistribution as a share of...
Persistent link: https://www.econbiz.de/10009644924
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Implementing VAT in India :Implications for Federal Polity
Sharma, Chanchal Kumar - Volkswirtschaftliche Fakultät, … - 2004
Over the last few years, many attempts have been made to implement VAT in India. Initially, all states were to move to VAT system by 2000, but administrative problems and concern over the revenue implications of the change delayed the scheduled implementation. It has been postponed for five...
Persistent link: https://www.econbiz.de/10005835683
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Is the Welfare State Sustainable? Experimental Evidence on Citizens' Preferences for Redistribution
Neustadt, Ilja; Zweifel, Peter - Volkswirtschaftliche Fakultät, … - 2010
The sustainability of the welfare state ultimately depends on citizens' preferences for income redistribution. They are elicited through a Discrete Choice Experiment performed in 2008 in Switzerland. Attributes are redistribution as GDP share, its uses (the unemployed, old-age pensioners, people...
Persistent link: https://www.econbiz.de/10008622243
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Tax audit impact on voluntary compliance
Niu, Yongzhi - Volkswirtschaftliche Fakultät, … - 2010
This study examines the tax audit impact on voluntary compliance. It is different from those in the literature in several ways. First, models were built exclusively for investigating the voluntary compliance behavior shifts after a firm is audited. Second, apart from the theoretical approach and...
Persistent link: https://www.econbiz.de/10008577624
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Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer
Kiesewetter, Dirk; Niemann, Rainer - Volkswirtschaftliche Fakultät, … - 2001
This paper discusses how payments from and contributions to a life annuity or a pension scheme can be taxed decision neutrally in the context of a classical income tax. We use the concept of "economic income" in the sense of Johansson and Samuelson. Within the framework of an economic analysis...
Persistent link: https://www.econbiz.de/10008765643
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Taxpayers' Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?
Niu, Yongzhi - Volkswirtschaftliche Fakultät, … - 2010
In 2008, the New York State Department of Taxation and Finance sent letters to clients of a fraudulent tax preparer, warning them of a possible audit and asking them to participate in the Department’s Voluntary Disclosure and Compliance Program if they had filed inaccurate tax returns in the...
Persistent link: https://www.econbiz.de/10008674273